Short-Term Scholars and Lecturers

Overview

Individuals visiting Clark to engage in a usual academic activity for which
the university does not charge admission and who will be at Clark no more than 9
days and who has not visited more than 5 other institutions in a 6 month period
may be paid an honorarium and reimbursed incidental expenses related to the B
honorarium activity. This is known as the 9/5/6 rule that governs honorarium
payments. Visitors should enter the U.S. in B-1 or WB (waiver business) status.
Please note that only nationals of certain countries are eligible for the waiver
business or tourist status. Visitors entering the U.S. in B-2 or WT (waiver
tourist) status may receive an honorarium but expense reimbursement is limited
to days related to the event of the honorarium activity and reasonable travel
days related to this activity. "Usual academic activities" include lecturing,
teaching, consulting, conducting research, attending meetings, symposia or
seminars, and sharing knowledge. Performances or readings meet this definition
if the event is free and open to the public and/or students.

Immigration Issues

Once the individual enters the U.S. The International Students and Scholars Office (ISSO)
must receive a copy of his/her photo ID page of passport, and I-94 card. Please
note that visitors from countries that are qualify for the Visa Waiver Program
may not have an I-94 card as they will have registered through ESTA in their
home country prior to travel. In these cases, the visitor must provide a copy of
the entry stamp. Upon
reviewing these documents The ISSO director or assistant director will confirm
with the department and the Controller that the individual is eligible for an
honorarium and travel expenses associated with the academic visit.

Tax Issues

The Internal Revenue Service considers all honorarium payments to be taxable
income and requires that Clark, as the paying agent, withhold at a 30% rate.
There are exceptions to this requirement but each situation must be analyzed
individually. Data collection necessary to perform this analysis may be
obtained prior to the visitors arrival so departments are encouraged to work
with the Controller’s office as early as possible to process any and all
necessary tax forms. It is important that visitors be aware of the complex
nature of the requirements of both the Department of Homeland Security (DHS) and
the Internal Revenue Service (IRS), and realistic expectations be established as
to the time-line necessary to process payments. It is also important for
departments and visitors to understand that the regulations with which we must
comply are federally mandated not Clark policy.

If you have questions regarding the immigration issues related to a visitor
please contact The ISSO at (508)793-7362. If you have questions regarding the
tax issues related to a visitor please contact the Controller’s office at
(508)793-7499.